Things to consider when hiring summer substitutes

Lön & HR | 21.05.2024

by Beatrice Lien

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Soon it will be summer, and many employees will be on vacation. Companies often need to cover for regular staff by temporarily hiring additional people. It is not uncommon for such temporary staff to consist of young individuals who are new to the job market. As an employer, it is important to follow all the rules that a temporary employment entails and ensure that the work can be carried out safely. This is important both to comply with laws and regulations and from a sustainability perspective.


Type of Employment 

It is crucial to choose the right type of employment for temporary staff. The purpose of the employment determines which type is relevant. During the summer, people are often hired to replace regular staff for a limited period, which means it is a matter of a temporary replacement. However, if it is about expanding or staffing for a limited time, then a specific fixed-term employment is relevant. 

As an employer, it is important to keep track of when a fixed-term employment transitions into permanent employment. For example, a temporary replacement becomes permanent when the employee has been employed by the employer for a total of more than two years within a five-year period. Here, it is important for you as an employer to ensure that you have current and correct information in the personnel register and routines for tracking time limits. If you have a payroll partner, you can turn to them to see what functions and reports might be available.


Special Workplace Regulations for Young People 

Young people new to the workforce are at greater risk of injury at work for various reasons. For example, young people are extra sensitive to chemical substances and mentally challenging tasks. 

When you as an employer hire minors, special regulations apply to how they may work. The Swedish Work Environment Authority has information specifically for employers hiring young people. There are specific rules for how many hours they can work and during what times of the day. Some tasks they are not allowed to perform at all, such as selling alcohol, heavy lifting, or working in environments where there is a risk of violence. 

A systematic and proactive approach to workplace safety is important to prevent injury risks. An HR partner can be a sound investment for companies needing support or advice.


Tax Deductions and Fees 

According to the main rule, the threshold for when employers should make tax deductions and pay social fees is 1000 SEK during the income year, but there are exceptions for schoolchildren and students regarding the tax deduction. 

This year (2024), a schoolchild or student can earn up to 24,237 SEK without paying tax. If the employee does not want tax to be deducted, make sure they submit a certificate to you. The form for this certificate is available from the Swedish Tax Agency. If the schoolchild/student plans to work more and will earn more than 24,237 SEK, it may instead be relevant for the employee to apply for an adjustment decision to get a preliminary tax deduction adjusted to the expected income. 

For the salary to be correct, it is important that information about the type of tax deduction to be made reaches the payroll manager in time. If tax deductions are made incorrectly, the employee may have to wait for the money until after they have filed their tax return the following year.


Salary and Holiday Pay 

All employees earn holiday pay and holiday leave, but holiday leave can be waived for employments lasting no more than three months. However, holiday pay cannot be waived and must not be included in the agreed hourly or monthly salary; it must always be reported separately. The holiday pay payment may, however, be made in conjunction with the salary payment, as long as the employment lasts no more than three months, otherwise it must be made within a month after the employment ended. 

During the summer months, companies may also turn to seasonal workers from other countries. In this article, we explain what applies to hiring seasonal workers from abroad. 


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About Beatrice Lien

Auktoriserad lönekonsult och kvalitetsansvarig för affärsområdet Pay.